The Local Government Pension Scheme (Scotland) Regulations 2018

Regulation 51(3)

SCHEDULE 4 Appropriate Funds

PART 1

1.  The appropriate fund for a member described in column 1 is the fund specified in column 2 of the following Table.

2.  This paragraph applies where a Scheme employer—

(a) has members in respect of whom, but for this paragraph, it would be required to contribute to more than one fund;

(b) merges or amalgamates with another Scheme employer and in respect of which there is specified a different fund for the respective members of each Scheme employer; or

(c) moves its main place of business to a different geographical area.

3.  Where paragraph 2 applies, the Scottish Ministers may, upon application of the Scheme employer, by direction substitute another fund (“the substituted fund”).

4.  Before giving a direction under paragraph 3 Scottish Ministers must consult with any bodies appearing to them to be affected by the proposed direction.

5.  The direction may require the making of financial adjustments between the funds, whether by way of a payment to the substituted fund or of a transfer of assets or both.

6.  The direction under paragraph 3 may—

(a) contain provision as to the transfer of liabilities to the substituted fund;

(b) require a revised rates and adjustment certificate in respect of each Scheme employer concerned, to take account of the effect of the direction; and

(c) make provision for any other consequential or incidental matters.

7.  Where an administering authority has established an admission agreement fund under regulation 52 (admission agreement funds)—

(a) references in this schedule and in regulation 51(3) (appropriate funds) to the fund are to the fund maintained by that authority under regulation 51(1) (pension funds); and

(b) in relation to a member employed by a body specified in the notice required by regulation 52(3), the appropriate fund is the admission agreement fund.

TABLE

Member (Column 1)	Appropriate fund (Column 2)
1. An employee of an administering authority	Fund maintained by that authority
2. A member falling within the Table in Part 2 of this schedule	Fund specified for him or her in that Table
3. An employee of a company under the control of a Scheme employer specified in schedule 2	Fund which is appropriate fund for employees of that Scheme employer
4. An admission agreement employee	Fund maintained by the administering authority with whom the admission agreement making him or her eligible for membership was made.
5. Members for whom no fund is specified by paragraphs 1 to 4	Fund maintained by the administering authority within whose local government area all or most of the member’s Scheme employer’s area lies

PART 2 Miscellaneous Authorities

Member (Column 1)	Appropriate fund (Column 2)
1. Former employee of East of Scotland Water Authority who transferred to Scottish Water on 1st April 2002	Fund maintained by City of Edinburgh Council
2. Employee of Scottish Water who commenced employment on or after 1st April 2002 and whose contractual main place of work is Edinburgh	Fund maintained by City of Edinburgh Council
3. Former employee of West of Scotland Water Authority who transferred to Scottish Water on 1st April 2002	Fund maintained by Glasgow City Council
4. Employee of Scottish Water who commenced employment on or after 1st April 2002 and whose contractual main place of work is Glasgow	Fund maintained by Glasgow City Council
5. Former employee of North of Scotland Water Authority who transferred to Scottish Water on 1st April 2002	Fund maintained by Aberdeen City Council
6. Employee of Scottish Water who commenced employment on or after 1st April 2002 and whose contractual main place of work is Aberdeen	Fund maintained by Aberdeen City Council
7. Employee of Scottish Children’s Reporter Administration	Fund maintained by Falkirk Council
8. Employee of Scottish Environment Protection Agency	Fund maintained by Falkirk Council
9. Employee of Strathclyde Passenger Transport Authority	Fund maintained by Glasgow City Council
10. Employee of Strathclyde Passenger Transport Executive	Fund maintained by Glasgow City Council
11. Former employee of Argyll, the Isles, Loch Lomond, Stirling and Trossachs Tourist Board	Fund maintained by Falkirk Council
12. Former employee of Scottish Homes	Fund maintained by City of Edinburgh Council
13. Former employee of the Scottish Special Housing Association	Fund maintained by City of Edinburgh Council
14. Employee of the South East of Scotland Transport Partnership, other than an employee who falls within entries 15 to 17 below	Fund maintained by City of Edinburgh Council
15. Former employee of Clackmannanshire Council or Falkirk Council who transferred to the South East of Scotland Transport Partnership as a consequence of an order made under section 2 or 10 of the Transport (Scotland) Act 2005(1)	Fund maintained by Falkirk Council
16. Former employee of Fife Council who transferred to the South East of Scotland Transport Partnership as a consequence of an order made under section 2 or 10 of the Transport (Scotland) Act 2005	Fund maintained by Fife Council
17. Former employee of Scottish Borders Council who transferred to the South East of Scotland Transport Partnership as a consequence of an order made under section 2 or 10 of the Transport (Scotland) Act 2005	Fund maintained by Scottish Borders Council
18. Employee of the Central and Tay Transport Partnership, other than an employee who falls within entry 19 below	Fund maintained by Dundee City Council
19. Former employee of Stirling Council who transferred to the Central and Tay Transport Partnership as a consequence of an order made under section 2 or 10 of the Transport (Scotland) Act 2005	Fund maintained by Falkirk Council
20. Employee of the Highlands and Islands Transport Partnership other than an employee who falls within entries 21 to 23 below	Fund maintained by the Highland Council
21. Former employee of Argyll and Bute Council who transferred to the Highlands and Island Transport Partnership as a consequence of an order made under section 2 or 10 of the Transport (Scotland) Act 2005	Fund maintained by City of Glasgow Council
22. Former employee of Moray Council who transferred to the Highlands and Islands Transport Partnership as a consequence of an order made under section 2 or 10 of the Transport (Scotland) Act 2005	Fund maintained by Aberdeen City Council
23. Former employee of Orkney Islands Council who transferred to the Highlands and Islands Transport Partnership as a consequence of an order made under section 2 or 10 of the Transport (Scotland) Act 2005	Fund maintained by Orkney Islands Council
24. Employee of the Scottish Police Authority entering into employment on or after the coming into force of these Regulations	Fund located nearest to the employee’s main place of employment.
25. Employee of VisitScotland, other than an employee who is a former employee of the Scottish Network 1 Tourist Board or the Scottish Network 2 Tourist Board who transferred to VisitScotland by virtue of paragraph 1 of schedule 1 of the Tourist Boards (Scotland) Act 2006(2) and who was a member of the Scheme at the date of that transfer, for whom the appropriate fund is set out at entries 26 to 36 below	Fund maintained by City of Edinburgh Council
26. Former employee of the Scottish Network 1 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Dumfries network area	Fund maintained by Dumfries and Galloway Council
27. Former employee of the Scottish Network 1 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Edinburgh network area	Fund maintained by City of Edinburgh Council
28. Former employee of the Scottish Network 1 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Glasgow or Prestwick network area	Fund maintained by City of Glasgow Council
29. Former employee of the Scottish Network 1 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Selkirk network area.	Fund maintained by Scottish Borders Council
30. Former employee of the Scottish Network 2 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Aberdeen network area	Fund maintained by Aberdeen City Council
31. Former employee of the Scottish Network 2 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Dundee or Perth network area	Fund maintained by Dundee City Council
32. Former employee of the Scottish Network 2 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Kirkwall network area	Fund maintained by Orkney Islands Council
33. Former employee of the Scottish Network 2 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Lerwick network area	Fund maintained by Shetland Islands Council
34. Former employee of the Scottish Network 2 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Markinch network area	Fund maintained by Fife Council
35. Former employee of the Scottish Network 2 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Stornoway or Strathpeffer network area	Fund maintained by the Highland Council
36. Former employee of the Scottish Network 2 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Stirling network area	Fund maintained by Falkirk Council
37. Former employee of Strathclyde Joint Fire and Rescue Board or constituent local authorities transferred to the Scottish Fire and Rescue Service by the Police and Fire Reform (Scotland) Act 2012(3) and any employee of the Scottish Fire and Rescue Service who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Strathclyde Joint Fire and Rescue Board or constituent local authorities	Fund maintained by City of Glasgow Council
38. Former employee of Fife Council transferred to the Scottish Fire and Rescue Service by the Police and Fire Reform (Scotland) Act 2012 and any employee of the Scottish Fire and Rescue Service who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Fife Council	Fund maintained by Fife Council
39. Former employee of Lothian and Borders Joint Fire and Rescue Board or constituent local authorities transferred to the Scottish Fire and Rescue Service by the Police and Fire Reform (Scotland) Act 2012, any employee of the Scottish Fire and Rescue Service who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Lothian and Borders Joint Fire and Rescue Board or constituent local authorities, any former employee of the Fire College at Gullane transferred to the Scottish Fire and Rescue Service by the Police and Fire Reform (Scotland) Act 2012 and any employee of the Scottish Fire and Rescue Service employed at the Fire College at Gullane	Fund maintained by City of Edinburgh Council
40. Former employee of Dumfries and Galloway Council transferred to the Scottish Fire and Rescue Service by the Police and Fire Reform (Scotland) Act 2012 and any employee of the Scottish Fire and Rescue Service who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Dumfries and Galloway Council	Fund maintained by Dumfries and Galloway Council
41. Former employee of Tayside Joint Fire and Rescue Board or constituent local authorities transferred to the Scottish Fire and Rescue Service by the Police and Fire Reform (Scotland) Act 2012 and any employee of the Scottish Fire and Rescue Service who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Tayside Joint Fire and Rescue Board or constituent local authorities	Fund maintained by Dundee City Council
42. Former employee of Central Joint Fire and Rescue Board or constituent local authorities transferred to the Scottish Fire and Rescue Service by the Police and Fire Reform (Scotland) Act 2012 and any employee of the Scottish Fire and Rescue Service who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Central Joint Fire and Rescue Board or constituent local authorities	Fund maintained by Falkirk Council
43. Former employee of Highlands and Islands Joint Fire and Rescue Board or constituent local authorities transferred to the Scottish Fire and Rescue Service by the Police and Fire Reform (Scotland) Act 2012 and any employee of the Scottish Fire and Rescue Service who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Highlands and Islands Joint Fire and Rescue Board or constituent local authorities	Fund maintained by the Highland Council
44. Former employee of Grampian Joint Fire and Rescue Board or constituent local authorities transferred to the Scottish Fire and Rescue Service by the Police and Fire Reform (Scotland) Act 2012 and any employee of the Scottish Fire and Rescue Service who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Grampian Joint Fire and Rescue Board or constituent local authorities	Fund maintained by Aberdeen City Council

(1)

2005 asp 12.

(2)

2006 asp 15.

(3)

2012 asp 8.